Customs Act 1901

PART IV - THE IMPORTATION OF GOODS  

Division 4 - The Entry, Unshipment, Landing, and Examination of Goods  

Subdivision AB - Information and grant of authority to deal with specified low value goods  

SECTION 71AAAS  

71AAAS   ANNOTATION OF SELF-ASSESSED CLEARANCE DECLARATION BY COLLECTOR FOR CERTAIN PURPOSES NOT TO CONSTITUTE WITHDRAWAL  

Any annotation of a self-assessed clearance declaration that is made by a Collector as a result of the acceptance by a Collector of an application for:

(a) a refund or rebate of all or part of the duty paid on goods covered by the declaration; or

(b) a remission of all or part of the duty payable on goods covered by the declaration;

is not taken to constitute a withdrawal of the declaration for the purposes of this Act.